https://www.taxtmi.com/caselaws?id=779184 ITAT AHMEDABAD set aside the orders of lower authorities and restored the matter to the AO for limited factual verification. The bench held that per SC precedent mere belated remittance of TDS with interest after deduction does not attract penalty under s.271C; conversely, genuine non-deduction requires examination of claimed financial difficulty and subsequent compliance. The AO must verify primary evidence (challans, Form 26Q, ledger extracts, interest payments) to determine whether there was deduction and belated remittance or failure to deduct. Appeal is allowed for statistical purposes. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779184 ITAT AHMEDABAD set aside the orders of lower authorities and restored the matter to the AO for limited factual verification. The bench held that per SC precedent mere belated remittance of TDS with interest after deduction does not attract penalty under s.271C; conversely, genuine non-deduction requires examination of claimed financial difficulty and subsequent compliance. The AO must verify primary evidence (challans, Form 26Q, ledger extracts, interest payments) to determine whether there was deduction and belated remittance or failure to deduct. Appeal is allowed for statistical purposes. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779184